Indiana § 6-3-4-3 - Filing date
Full text of Indiana Indiana Code § 6-3-4-3 — Filing date, with citation guidance and answers to common questions.
§ 6-3-4-3. Filing date
Sec. 3. (a) Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following:
(1) The 15th day of the fourth month following the close of the taxable year.
(2) For a corporation whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, the 15th day of the fifth month following the close of the taxable year.
(b) If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a)(1) or (a)(2) (as applicable), the department may extend the due date of a return required to be made under section 1 of this chapter to reflect the due date permitted for the federal income tax return.
(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, is later than the date provided in subsection (a), the due date for the return made pursuant to section 1 of this chapter shall be the later of the due date for the federal income tax return or the due date provided under this section.
Formerly: Acts 1963(ss), c.32, s.403. As amended by Acts 1980, P.L.61, SEC.4; P.L.172-2011, SEC.58; P.L.212-2018(ss), SEC.23; P.L.137-2022, SEC.37.
Frequently Asked Questions About Indiana § 6-3-4-3
What does Indiana Code § 6-3-4-3 cover?
Section 6-3-4-3 ("Filing date") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-4-3?
A common citation format is "Indiana Code § 6-3-4-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-4-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.